This page explains how the "liable person" whose name is shown on a council tax bill can appeal about the way it has been calculated. There may be a number of reasons why you believe the amount you have been asked to pay is incorrect, for example, you may feel that you should have been awarded a discount or an exemption.
In the first instance, appeals about the way your council tax bill has been calculated, including the absence of, or the council's refusal to award a discount, exemption or a banding reduction, should be made to the Senior Billing Officer at your local office. The address and contact details for your local office are shown on the back of your council tax bill and also at the bottom of this page. The appeal must be made in writing and should give reasons why you believe the council has come to the wrong decision.
The council must give you a written decision on your appeal within two months from receipt, although it does have the right to request further information from you in the interim period.
A further appeal may be made if you are unhappy with the decision made by the council, or if the council has not dealt with the appeal within two months. This appeal must also be made in writing, this time to the Clerk to the Valuation Tribunal (using the contact details below). The letter of appeal should state:
- the reasons for the appeal
- the date on which the first letter was sent to the council
- the date,if any, that the council responded to the first appeal.
This further appeal must be made within two months of the council reaching it's decision, or within four months of the initial appeal to the council where the council has not sent a response to your appeal.
The President of the Valuation Tribunal has the power to allow an out-of-time appeal where appellants have failed to meetto meet the time limit for reasons beyond their control.
The Clerk of the Tribunal will acknowledge receipt of the appeal within two weeks. Under normal circumstances, the Clerk will arrange a hearing date, where the taxpayer and a council representative can attend. The taxpayer can request that they are represented at the hearing by another person, for example a solicitor. Under exceptional circumstances the tribunal may consider an appeal via written representation. The Valuation Tribunal will inform the taxpayer and the council of its decision in writing.